TMI Blog2016 (8) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Agency. Held that:- it is very much obvious that items in question are meant for research projects. There has been specific certificate issued by an authority not below the rank of Deputy Secretary to the Govt of India certifying that the said goods mentioned under scientific and technical description therein are meant for research purposes only as a condition mentioned in Column 4 of the table attached to the Notification No. 10/97CE dated 10.3.1997. Therefore, these items are covered by the Notification No. 10/97 and they fulfill all the conditions for claiming the benefit of exemption Notification No.10/97 (supra). Without iota of any doubt, the subject goods are entitled to the benefit of Notification 10/97. - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aircraft. Lower authorities have concluded that consequently these items cannot fit in the description of the goods given in Column-3 of the table attached to the Notification 10/97 CE dated 01.03.1997; therefore they are not covered by the description of the Goods (a b) of Column-3 of the table attached to the Notification and would not be eligible to the benefit of the Notification No. 10/97. 3. Learned advocate for the appellants argues that they have fulfilled all the conditions of the Notification and these fives items certainly fit in the description of the goods given in column 3 (a b) attached to the Notification 10/97 CE dated 01.03.1997. He further submits that three items supplied to ADA are for LCA (Light Combat Air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical description therein are meant for research purposes only as a condition mentioned in Column 4 of the table attached to the Notification No. 10/97CE dated 10.3.1997. We are not able to get convinced that the goods in question if they are in common and commercial parlance known as part(s) of aircraft or parts of some other equipment and have been supplied in commercial quantity, why they cannot be used for research purposes; whether the lower authorities are meaning that for research purposes goods should be supplied only in smaller quantities. Such arguments of lower authorities clearly express their ignorance and they have not gone further to find what these parts really are; where they are going and what research purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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